DALTON, Chief Judge.
The United States of America, by this action, seeks to enforce income tax liens against the cash surrender values of certain life insurance policies issued by Home Life Insurance Company and Franklin Life Insurance Company on the life of Lomas E. Ball, with Hattie E. Ball (mother of Lomas E. Ball) as primary beneficiary, and Mrs. Opal B. Cooley (sister of Lomas E. Ball) as contingent beneficiary. Lomas E. Ball, a physician, allegedly is a fugitive...
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